EM2105 - Working the Enquiry: Tax Cases: Roberts v McGregor 38TC610

Increase in assets was alleged to have arisen mainly from betting wins. The Inspector contended that evidence of certain betting wins and losses over a limited period provided no justification for assuming the accuracy of betting wins and losses claimed for the whole period.

The Commissioners found that the appellant had not completely discharged the onus of proof which lay upon him to show the assessments were excessive and determined the assessments in amounts which brought in as profits a considerable part of the increase.

The decision was upheld in the High Court, where Wynn-Parry, J, said

`In my view the answer to this appeal is quite simple. The Commissioners, having considered all the evidence before them, found quite categorically that they were not satisfied that the whole of the sum … had been derived from betting wins … The onus was clearly on the appellant.’